Audience: Electricians, electrical contractors and apprentices in Australia.
Scope note: The examples here fit both employees and smaller contracting businesses, but reimbursement and private-use rules still apply.
Intro
Electricians often spend heavily on specialised tools, meters, protective gear, licences and travel between sites. Those costs can be deductible when they directly relate to earning income and are not reimbursed. The main ATO watch-outs are normal commuting, ordinary clothing and mixed-use items like phones, vehicles and computers that are partly private.
Common deductions
- Tools and equipment such as insulated tools, drills, testing meters, fault-finding gear and tool bags used for electrical work.
- Repairs, maintenance and insurance for tools and equipment you own.
- Protective clothing and protective items including boots, gloves, eye protection and other required safety gear.
- Licence renewals, white card or compliance costs that relate to your current work.
- Phone and internet costs connected to work calls, supplier contact, photos, scheduling and quoting.
Industry-specific deductions
- Travel between job sites or to an alternative workplace for the same employer on the same day.
- Technical reference material, trade publications and software directly related to your electrical work.
- Self-education or training that maintains or improves your existing skills, such as compliance updates or advanced testing courses tied to the current role.
- Business-use admin tools for contractors, including quoting software and bookkeeping subscriptions.
Hidden deductions
- Laundry costs for eligible protective or compulsory work clothing.
- Parking and tolls linked to deductible site travel.
- Home-based admin costs if part of your home is genuinely used for business paperwork or quoting.
- Tax agent fees and accounting costs if you operate your own contracting business.
What you can’t claim
- The cost of normal trips between home and your usual workplace in most cases.
- Plain clothing such as standard shorts, jeans or shirts.
- Private use of your tools, phone, laptop or vehicle.
- Any amount your employer or another party reimbursed.
- Training that only helps you enter a different trade or get a new job.
Tips to maximise your return
- Put expensive equipment purchases into a separate register with purchase date, cost and percentage of work use.
- If you do multiple jobs or side work, keep separate records for employee expenses and business expenses.
- Review your phone records for a representative period and keep the evidence with your tax documents.
- Do not assume every ute trip is deductible. The purpose of the trip still matters.
FAQ
Can electricians claim multimeters and test equipment?
Usually yes, if you use them to earn your income and pay for them yourself. How the deduction is claimed depends on the cost and your situation.
Can I claim my trade licence renewal?
A licence renewal connected to your current work is often deductible.
Can electricians claim ordinary work clothes?
No, ordinary clothing is usually private even if you only wear it to work. Protective or occupation-specific items are treated differently.
Primary sources
- ATO building and construction employees guide: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/guides-for-occupations-and-industries/a-d/building-and-construction-employees-income-and-work-related-deductions
- ATO tools and equipment to perform your work: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/tools-computers-and-items-you-use-for-work/tools-and-equipment-to-perform-your-work
- ATO cars, transport and travel: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel
- ATO clothing, laundry and dry-cleaning expenses: https://www.ato.gov.au/clothing
General information only. Reviewed against ATO guidance accessed on 20 March 2026.
Related guides
If you want to compare similar claim categories, these guides are a useful next step: